Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JIHAD : Jurnal Ilmu Hukum dan Administrasi
Abdilla, Enrian Yaurin
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Application Analysis of Criminal Sanctions for Embezzlement of Tax Fees Deposits for Land and Building Rights (BPHTB) Acquisition Committed by Notaries - PPAT Abdilla, Enrian Yaurin
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 6, No 2 (2024): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v6i2.6938

Abstract

In practice, Notary or PPAT often act as intermediaries for depositing the Acquisition of Rights over Land and Buildings Tax BPHTB payments to facilitate the transaction process. However, it is regrettable that some individuals serving as Notaries occasionally abuse their power and authority regarding BPHTB payments. The type of research conducted in this paper is Doctrinal. The results of the discussion indicate that the responsibility of a Notary should be to carry out their duties and authority properly and firmly, without violating the rules governing their position. The conclusion drawn from this analysis is that a Notary is responsible for the assistance provided in the BPHTB payment process for clients, and not for exploiting the money for personal interests. Such actions can cause losses to clients and the state. The legal consequences for Notaries who abuse their authority include criminal sanctions and the obligation to compensate clients who suffer losses due to their actions.
Co-Authors